Chapter 17 – Adjustment Income (s. 226)
Contents:
- INTRODUCTION (s. 226)
- ADJUSTMENT ON CHANGE OF BASIS (s. 227)
- TREATMENT OF ADJUSTMENT INCOME AND ADJUSTMENT EXPENSE (s. 232)
- EXPENSES PREVIOUSLY BROUGHT INTO ACCOUNT (s. 234)
- REALISING OR WRITING OFF ASSETS (s. 235)
- MARK TO MARKET (s. 236)
- SPREADING OF ADJUSTMENT INCOME: BARRISTERS AND ADVOCATES (s. 238)
- SPREADING OF ADJUSTMENT INCOME ON LEAVING CASH BASIS (s. 239A)
- SUPPLEMENTARY (s. 240)